Accounting English 15章加期末复习

1、江西外语外贸职业学院徐维红 会计英语会计英语 Accounting English会计英语会计英语课程计划课程计划授课教师：徐维红v开课专业：应用英语专业（会计系）v年级：第三学年第一学期（毕业班）v时长：一个学期 周课时：4节 v课程类型：B类（即理论课+练习课）v理论课时：14节 练习课时：20节 总课时：34节v考试形式：笔试v课程性质及在英语专业中的地位：会计英语会计英语是会计系开设的的一门专业基础课程和必是会计系开设的的一门专业基础课程和必修课程，主要以巩固本专业学生掌握修课程，主要以巩固本专业学生掌握会计理论知识会计理论知识为指导为指导核心，以核心，以学生的学生的英语语言为基本功英

2、语语言为基本功，以，以提高学生的会计英提高学生的会计英语语为基本教学原则，在教学中为基本教学原则，在教学中注重学生自主学习能力的培注重学生自主学习能力的培养。养。学期教务及重、难点：1 掌握会计专业词汇的英文说法和写法2 能较为熟练的用英语设置账户3 能熟练用英语做出试算表4 能用英语做出各类财务报表，包括资产负债表，损益表 等等5 能熟练的用英语计算存货课本简介Chapter 1 ： the fundamental accounting concepts and principles (1.5为该章节重点）vChapter 2 : debits and credits（2.2和2.4 为重点

3、）vChapter 3 ： journalizing and posting transactions ( 3.2 和3.3 是重点） Chapter 4 ：financial statements（4.2是重点） chapter 5 ： adjusting and closing procedures(5.1,5.2,5.5是重点）学期学期总成绩总成绩30%平时表现平时表现(日常考勤，作业完成，课堂活跃度等)70%期末考试期末考试（笔试卷面成绩）l考勤：考勤：1. 无故缺席无故缺席3次，次，直接挂科直接挂科2.无故缺席无故缺席1次，扣次，扣30分分3. 请假请假3次，扣次，扣5分分4. 迟到

4、迟到5-10分钟，扣分钟，扣20分分/次次毕业班作息时间表毕业班作息时间表上午 第一节 8:108:55 第二节 9:059:50 第三节 10:0510:50 第四节 11:0011:45下午 第五节 14:0014:45 第六节 14:5515:40 第七节 16:0016:45 第八节 16:5517:40 晚上 第九节 19:0019：45 第十节 19:5520:40课堂要求：（四要和四不准)v1. 课前要预习；v2. 要按时、准时上课，认真听讲，积极回答老师提问，不懂即问。不留疑问至课下；v3. 要保质保量完成老师布置的作业和实训报告任务，及时上交。老师批改后有错误处自己订正；v4

5、.课后要复习。四不准：v1.不准旷课；v2.不准迟到或早退；v3.不准睡觉或玩手机（手机应设为静音）；v4.不准带早点到教室吃。职业技能考试：职业技能考试：v会计英语主要是要学生掌握会计术语的一些英学生掌握会计术语的一些英文说法和做法文说法和做法，主要是对西方会计西方会计的一些常规了解，拓展学生的就业方向和渠道，以下考试和会计课程直接挂钩：v1.会计从业资格证会计从业资格证，最基本的，上岗证； 2.初初级职称级职称，也就是助理会计师； 3.中级职称中级职称，也就是会计师； 4.注册税务师注册税务师（CTA）； 5.注册注册资产评估师资产评估师（CPV）； 6.注册会计师注册会计师（CPA）；

6、7.注册国际内审师注册国际内审师； 8.助理审计师，审计师助理审计师，审计师； 9.国际注册会计师国际注册会计师（ACCA） UNIT 1The fundamental accounting concepts and principles Chapter 1 learning objectives Accounting equation accounting principles and concepts the accounting professions what is accounting IdentifyingSelect transactions and eventsRecordin

7、gInput, measure and classifyCommunicatingPrepare, analyze and interpretWhat is accountingAccountingC1Major specialized field in accounting v1 financial accountingv2 managerial accounting v3 bookkeeping v4 accounting 1.2 The Accounting Professional江西外语外贸职业学院徐维红Accounting Jobs by AreaC3v1.3 Accounting

8、 as an Information SystemFunctions Users of Accounting Information(会计信息的使用者）会计信息的使用者）Internal users: Owners 业主业主,managers经理经理 External users: creditors 债权人债权人,government agencies 政府机构政府机构,customers ,顾客顾客labor unions工会工会, and competitors对手对手v1.4 Accounting Principles and ConceptsFinancial accounting

9、practice is governed by concepts and rules known as generally accepted accounting principles (GAAP).Generally Accepted Accounting PrinciplesRelevant InformationAffects the decision of its users.Reliable InformationIs trusted by users.Comparable InformationIs helpful in contrasting organizations.C5Th

10、e Securities and Exchange Commission is the government group that establishes reporting requirements for companies that issue stock to the public.Setting Accounting PrinciplesThe International Accounting Standards Board (IASB) issues International Financial Reporting Standards that identify preferre

11、d accounting practices to create harmony among accounting practices of different countries. C51.5 Basic Elements of Financial Position: The Accounting Equation江西外语外贸职业学院徐维红 Assets 资产资产Liabilities 负债负债 Capital (Owners equity ) 业主权益业主权益/所有所有者权益者权益4、Three basic accounting elements （会计的三个基本要素（会计的三个基本要素

12、）They exist in every business entity.Three basic accounting elements （会计的三个基本要素（会计的三个基本要素 ）Assets v Definition: The assets of a business are, in general, the properties or economic resources owned by the business.vKinds of assets: current assets, fixed assets and intangible assets.LandEquipmentBuild

13、ingsCashNotes ReceivableSuppliesPrepaid AccountsAccounts ReceivableAssetAccountsAsset AccountsLiabilitiesvDefinition: Liabilities are amounts owed to outsiders.vKinds of liabilities: notes payable, accounts payable, wages payable .CapitalvDefinition: Capital is the interest of the owners in an enter

14、prise and also it is known as owners equity(所有者权益).vIf there are no liabilities, the capital is equal to the total amounts of the assets.4、Accounting equation v 资产资产 = 负债负债 + 资本（所有者权益）资本（所有者权益） equal plusplus minus=AssetsLiabilitiesCapital(Owners equity)+Assets - Liabilities = Owners equityAssets -

15、Liabilities = Owners equityvNet assets = Owners equityNet assets = Owners equity =+- -RevenuevRevenue: the price of goods sold and services rendered during a given accounting period. It represents the inflow of money, it can be defined as increase in economic resource, either through increase to ass

16、ets or reductions to liability. (代表现金流入，通过增加资产或减少负债来增加经济资源)vWhen revenue is earned, the assets are increased and capital is increased too.vCash or accounts receivableExpensevExpense: Expenses are the cost of the goods and services used up in the process of earning revenue. Expenses include all expen

17、ses or resources consumed in obtaining revenue. An expense can be either a decrease in assets or an increase in liability ( 赚取收入时花费掉的费用，花费可以是资产的减少和负债的增加）vCommon examples of expenses: office rent, salaries of employees, telephone services, many types of taxes.LiabilitiesEquityAssets=+Expanded Account

18、ing EquationRevenuesExpensesOwner CapitalOwner Withdrawals_+_Owners EquityLiabilitiesEquityAssets=+A1 ILLUSTRATIVE TRANSACTIONSvTransactionsv1. John begins his business by depositing $50,000 in a bank account in the name of Shannon Realty. (investment)vAssets = Liabilities + Capital1 Cash Shannon Re

19、alty ,Capital $50,000 $50,000Bal. $50,000 $50,000lAssets = Liabilities + Capital $50,000 $50,000 2. +10,000 (land) +25,000 (building) -35,000 (cash)Bal. $50,000 $50,000v3. John buys some office supplies for $500 on credit. (Purchase of assets by incurring a liability)vAssets = Liabilities + Capital

20、$50,000 $50,000 3. +$500 (supplies) +$500(accounts payable)Bal. $50,500 $500 $50,000v4. John pays $200 owed for the supplies. (payment of a liabilities)vAssets = Liabilities + Capital $50,500 $500 -$200 (cash) -$200(accounts payable)Bal. $50,300 $300 $50,000v5. Shannon Realty sells a house and recei

21、ves a commission in cash of $1,500. vAssets = Liabilities + Capital $50,300 $300 $50,000 5. +$1,500 (cash) +$1,500(revenue)Bal. $51,800 $300 $51,500v6. John sells a house calling for a commission of $2,000, but John agrees to wait for the payment. (revenue on credit)Assets = Liabilities + Capital $5

22、1,800 $300 $51,500 $2,000 (accounts receivable) $2,000 (revenue)Bal. 53,800 $300 $53,500v7. A few days later Shannon receives $1,000 from the client.Assets = Liabilities + Capital $53,800 $300 $53,500 7. +$1,000(cash) -$1,000(accounts receivable) bal. $53,800 $300 $53,500 v8. John Shannon pays $1,00

23、0 to rent some equipment for the office .vAssets = Liabilities + Capitalv $53,800 $300 $53,500v8. -$1,000(cash) $1,000(expense) vbal. $52,800 $300 $52,500v9. John pays $400 in wages to a part-time helper. (expense)vAssets = Liabilities + Capitalv$52,800 $300 $52,5009. -$400(cash) -$400(expense)Bal.$

24、52,400 $300 $52,100v10. John hasnt paid the bill of utility expense of $300.vAssets = Liabilities + Capitalv $52,400 $300 $52,100v +$300(accounts payable)-$300(expense) Bal. $52,400 $600 $51,800v11. John withdraws $600 in cash from Shannon Realty and deposits it in his personal account.vAssets = Lia

25、bilities + Capitalv$52,400 $600 $51,80011.-$600(cash) -$600(drawing) Ba.$51,800 $600 $51,200 Chapter 2 Debits and credits: the double-entry system江西外语外贸职业学院徐维红Chapter 2 learning objectives The trial balance The ledger and the chart of account The rules of debit and credit The account2.1 The account

26、Definition: An account may be defined as a record of the increases, decreases, and balances in an individual item of asset, liability, capital, income (revenue), or expense. TitleLeft side debitRight side creditExample 1 Cash 700 400 600 900 1700600200800 The ending balanceTotal debitsTotal creditsv

27、Example 2 3750 4300 29004100 109508501400700290010006850CashBalance of account(total debits-total credits)Total debitsTotal creditsDebit Side ofaccountCredit Side ofaccount2.2 The rules of debit and credit Expanded Accounting Equation Dr. +(Increases) Cr. -(Decreases)=All Asset Account Cr. +(Increas

28、es) Dr. -(Decreases)All Liability Account + Cr. +(Increases) Dr. -(Decreases)Capital AccountsDrawing Accounts Cr. -(Decreases) Dr. +(Increases)All Expense Accounts Cr. -(Decreases) Dr. +(Increases)All Revenue Accounts Cr. +(Increases) Dr. -(Decreases)Example 3vTransaction(1) Mr.Himes invested $4000

29、in cash to open his practice. Cr. - Dr. +(1) 4000CapitalCash Cr. +4000 (1) Dr. - Cr. - Dr. +(1) 4000Cash Cr. - Dr. +(1) 4000CashvTransaction(2) Bought office supplies for cash, $300. Cr. -300 (2) Dr. +4000Cash Cr. - Dr. +(2) 300Supplies Cr. -300 (2) Dr. +4000Cash Cr. -300 (2) Dr. +4000CashvTransacti

30、on(3) Bought office furniture from Stanley Company on account, $2000. Cr. - Dr. +(3) 2000 Cr. +2000 (3) Dr. -FurnitureAccounts Payable Cr. - Dr. +(3) 2000FurniturevTransaction(4) Received $2500 in fees earned during the mouth. Cr. -300 Dr. + 4000(4) 2500 Cr. +2500 (4) Dr. -CashFees Income Cr. -300 D

31、r. + 4000(4) 2500CashvTransaction(5) Paid office rent for March, $500. Cr. -300500 (5) Dr. + 4000 2500 Cr. - Dr. + (5) 500Rent ExpenseCashvTransaction(6) Paid salary for part-time help,$200. Cr. -300500200 (6) Dr. + 4000 2500 Cr. - Dr. + (6) 200CashSalaries ExpensevTransaction(7) Paid $1200 to Stanl

32、ey Furniture Company on account. Cr. -300500200 1200 (7) Dr. + 4000 2500 Cr. +2000 Dr. -(7) 1200Accounts PayableCashvTransaction(8) After taking an inventory at the end of the mouth, Himes found that he had used $200 worth of supplies. Cr. -200 (8) Dr. + 300 Cr. - Dr. + (8) 200SuppliesSupplies Expen

33、sevTransaction(9) Withdraw $400 for personal use. Cr. -300500200 1200 400 (9) Dr. + 4000 2500Cash Cr. - Dr. + (9) 400Drawing2.3 The Ledger and the Chart of AccountvDefinition: The ledger is the complete set of accounts for a business entry.(分类账是一个企业中记录业务往来的所有会计账户所有会计账户的集体名称） vFunction: 1) the “refer

34、ence book” of the accounting system. 2) a valuable source of information for managerial purposes.The ledgervA general ledger contains all the assets, liabilities, and capital accounts.DateExplanationRef.Dr.Cr.Balance200XDec.2 4 5 11 17 23 30 2000060003200600010200350750020000140001720023200130001265

35、05150Cash No.10DateExplanationRef.Dr.Cr.Balance200XDec.2 4 5 11 17 23 30 200006000320060001020035075002000014000172002320013000126505150Cash No.10The Chart of AccountsvThe chart of accounts, sometimes called the code of accounts, is a listing of the accounts by title and numerical designation.(会计科目表

36、，也叫账簿编码，是总分类账中所有账户的名称和名称和编号的一览表编号的一览表。）Account GroupTwo-DigitThree-DigitAssetsLiabilitiesCapitalIncomeExpenses11-1921-2931-3941-4951-59101-199201-299301-399401-499501-599Example 4Adams Graphic Design & Advertising Agency Assets Capital 1. Cash 30. David Adams, Capital 6. Fees Receivable 31. Davi

37、d Adams, Drawing 8. Advertising Supplies Revenues 10. Prepaid Insurance 41. Fees Earned 15. Office Equipment Expenses Liabilities 50. Salaries Expenses 25. Notes payable 51. Ad. Supplies Expenses 26. Accounts Payable 52. Rent Expenses 27. Unearned Fees 53. Insurance Expense 2.4 The Trial BalancevDef

38、inition: A trial balance may be defined as a list of all accounts with their balances-assets first, followed by liabilities and the capital. (试算平衡表列示所有账户余额的表式。该表式按资产、试算平衡表列示所有账户余额的表式。该表式按资产、负债和资本的顺序列示。）负债和资本的顺序列示。）ProceduresList account titles in numerical order.Record balances of each account, ente

39、ring debit balances in the left column and credit balances in the right column.Add the columns and record the totals.Compare the totals. They must be the same.Example 5 Assets Liabilities Capital300500200 1200 4002600(1) 4000(2) 25003900 6500 Cash11Accounts Payable 21(3)800 (7) 1200Capital 314000 (1

40、) Supplies 12 200 (8) (2) 300 100Furniture 13 (3) 2000Drawing 32 (9) 400Fees Income 412500 (4) Rent Expense 51 (5) 500Salaries Expense 52 (6) 200Supplies Expense 53 (8) 200 Mark Himes Trial Balance March 31, 200X Dr. Cr.Cash $3900Supplies 100Furniture 2000Accounts payable $800T. Drew, Capital 4000 D

41、rawing 400Fees Income 2500Rent expense 500Salaries Expense 200Supplies Expense 200$7300$7300Exercises: Make a trial balance1. On April 1, 200 x, the owner of the ABC, Mr. Smith, invests $15000 to open the business.2. On April 2,Mr.Smith purchase a $15000 used truck by paying 5000 in cash and signing

42、 a $ 10000 note payable, which is due in 18 months.3. On April 3 , Mr. Smith purchases lawn mowers (割草机) for $3000 in cash.4. On April 5, Mr. Smith purchases $30 worth of gasoline(汽油） to power the mowers during April. 5. On April 5, Mr. Smith pays $1200 for a one-year insurance contract that protect

43、s his business from April 1 until March 31 of the following year.6. On April 5, Mr. Smith purchase $50 worth of office supplies, placing the purchase on his account with the store rather than paying cash. 7. On April 14,the ABC cut grass for 7 customers, receiving $ 50 from each.8. On April 20, Mr.

44、Smith receives $270 from a customer for 6 future maintenance visit.9. On April 22,the ABC cuts grass for 8 customers billing each one $50 but receiving no cash.10. On April 26, Mr. Smith pays $200 in wages to a part-time employee.11. On April 28, Mr. Smith pays $35 to print advertising fliers.12. On

45、 April 29, Mr. Smith withdraws $ 50 for personal use.13. On April 30, 5 of the 8 previously billed customers each pay $50. Chapter 3 Journalizing and posting transactions江西外语外贸职业学院徐维红Chapter 3 learning objectives Posting Journalizing The journalDefinition: The journal is the initial book for recordi

46、ng all transactions, or the book of original entry for accounting data.(日记账是对所有经济业务最初的记录，或是会计资料的原始录簿。）3.1 The JournalThe Journal Types of JournalGeneral journals(普通日记账）普通日记账）Special journals（特种日记账）（特种日记账）General journalsDate(1)Description(2)P.R.(3) Debit(4) Credit(5)200XOct.7Cash Barbara Lendina, Ca

47、pital Invested cash in the business(6) 1131$10,000$10,000General JournalPage J-1* (7) The basic form of journal is the general journal (coded as J) in which all types of business transactions can be recorded.General Journal The basic form of journal is the general journal (coded as J) in which all t

48、ypes of business transactions can be recorded.Page J-1* (7)General Journal The basic form of journal is the general journal (coded as J) in which all types of business transactions can be recorded.Special journalsvA special journal is designed to record a specific type of frequently occurring busine

49、ss transactions. (旨在记录某一经常发生的特定类型的账户）Name of Special JournalAbbreviationType of Transaction Cash receipts journal Cash disbursements journal Purchases journal Sales journalCRCDPSAll cash receivedAll cash paid outAll purchases on accountAll sales on account Cash Receipts Journal CR-1Date Account Cred

50、itedP.R. CashDebitSalesDiscountDebitAccounts ReceivableCreditSalesIncomeCreditSundryCreditDec.1 3 7 15 21 28Pur. ReturnCash SalesAndersonButlerCash SalesChase250350503502001001300503501005003502005502502503.2 JournalizingDefinition: The recording of transactions in the journal using the double-entry

51、 system is called journalizing.(在日记账中，用复式记账法记录经济业务被称为登记日记账） JournalizingProcedure of Journalizing（1）Analyze transactions from source document. (从原始凭证中分析经济业务）从原始凭证中分析经济业务）（2）Record transactions in a journal under the double-entry system. (在日记账中，用复式记账法记录经济业务在日记账中，用复式记账法记录经济业务)Example 1DateDescriptionP

52、.R.DebitCredit200XJan.14Cash T. Drew, Capital Invested in law practiceSupplies Cash Bought supplies in cash 4,0003004,000300DateDescriptionP.R.DebitCredit 515Furniture Accounts Payable Bought furniture from Robinson Furniture Co.Cash Fees Income Received payment for services2,0002,5002,0002,500DateD

53、escriptionP.R.DebitCredit3030Rent Expense Cash Paid rent for monthSalaries Expense Cash Paid salaries of part- time help500200500200DateDescriptionP.R.DebitCredit313031Accounts Payable Cash Payment on account to Robinson Furniture Co.Supplies Expense Supplies Supplies used during monthT. Drew, Drawi

54、ng Cash Personal withdraw1,2002004001,2002004003.3 Posting Definition: The process of transferring information from the journal to the ledger for the purpose of summarizing is called posting. (过账就是将日记账的每个分录日记账的每个分录按照原来的借贷方向，分别转录到分类账的各有关账户中转录到分类账的各有关账户中的一种会计处理。） Posting Procedure of Posting(1) Record

55、 the amount and date.DateDescriptionP.R.DebitCreditJan. 1Cash T. Drew, Capital 4,0004,000General JournalCash 11Jan. 1 4,000T. Drew, Capital 31 Jan. 14,000Page J-1DateDescriptionP.R.DebitCreditJan. 1Cash T. Drew, Capital 4,0004,000Cash 11T. Drew, Capital 31 DateDescriptionP.R.DebitCreditJan. 1Cash T.

56、 Drew, Capital 4,0004,000Cash 11T. Drew, Capital 31 DateDescriptionP.R.DebitCreditJan. 1Cash T. Drew, Capital 4,0004,000Cash 11DateDescriptionP.R.DebitCreditJan. 1Cash T. Drew, Capital 4,0004,000Cash 11DateDescriptionP.R.DebitCreditJan. 1Cash T. Drew, Capital 4,0004,000Cash 11DateDescriptionP.R.Debi

57、tCreditJan. 1Cash T. Drew, Capital 4,0004,000Cash 11DateDescriptionP.R.DebitCreditJan. 1Cash T. Drew, Capital 4,0004,000Jan. 1Cash 11DateDescriptionP.R.DebitCreditJan. 1Cash T. Drew, Capital 4,0004,0004,000Jan. 1Cash 11DateDescriptionP.R.DebitCreditJan. 1Cash T. Drew, Capital 4,0004,000T. Drew, Capi

58、tal 31 4,000Jan. 1Cash 11DateDescriptionP.R.DebitCreditJan. 1Cash T. Drew, Capital 4,0004,000T. Drew, Capital 31 4,000Jan. 1Cash 11DateDescriptionP.R.DebitCreditJan. 1Cash T. Drew, Capital 4,0004,000T. Drew, Capital 31 4,000Jan. 1Cash 11DateDescriptionP.R.DebitCreditJan. 1Cash T. Drew, Capital 4,000

59、4,000T. Drew, Capital 31 4,000Jan. 1Cash 11DateDescriptionP.R.DebitCreditJan. 1Cash T. Drew, Capital 4,0004,0004,000Jan. 1Cash 11DateDescriptionP.R.DebitCreditJan. 1Cash T. Drew, Capital 4,0004,0004,000Jan. 1Cash 11DateDescriptionP.R.DebitCreditJan. 1Cash T. Drew, Capital 4,0004,0004,000Jan. 1Cash 1

60、1DateDescriptionP.R.DebitCreditJan. 1Cash T. Drew, Capital 4,0004,0004,000Jan. 1Cash 11DateDescriptionP.R.DebitCreditJan. 1Cash T. Drew, Capital 4,0004,000T. Drew, Capital 31 T. Drew, Capital 31 (3) Record the posting in the journal.(2) Record the posting reference in the account.4,000J-1Cash 11DateDesc